In an article in the Accounting Review, Brown and Solomon study the effects of two factors€”confirmation of accounts receivable and verification of sales transactions€”on account misstatement risk by auditors. Both factors had two levels€”completed or not completed€”and a line plot of the treatment mean misstatement risks is shown in Figure 11.16. This line plot makes it appear that interaction exists between the two factors. In your own words, explain what the nature of the interaction means in practical terms.

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FIGURE 11.16 Line Plot for Exercise 11.30 Verification of sales transaction 100% Not completed 50% Completed 0% Not completed Completed Confirmation of accounts receivable Accounts misstatement risk